What is your price range? Fat quarters are always welcome for a sewer. Does she machine quilt and use the computer? Leah Day's site has 50% off her Craftsy machine quilting tutorial lessons at about $20.

How well do you really know this person who sews? You would probably be better off giving her gift certificates to her favorite fabric store.
For instance, I sew, a lot, but don't get me something like a cutsie pin cushion, etc. I have a lot of single-purpose sewing notions/tools. When I retired my coworkers gave me gift cards to my local quilt shop and Joannes.

I think gift certificates would be the way to go personally. One of the main reasons would be fabric colors, what you like is not necessarily what someone else would like. Does she like pin cushions? I love seeing all the neat looking cushions, but personally don't use one, seam rippers aren't used by everyone. I have a little pair of snips that I absolutely love and haven't used a seam ripper since I discovered them.

I second the suggestions for gift certificates to quilt stores, or go shopping with her and buy what she drools over. One of my most enjoyable activities is shopping, and if it's not "my" money I'm spending, it's even more fun!